§ 1812-e. Person not registered as a residual petroleum product business. Any person who, while not registered as a residual petroleum product business pursuant to the provisions of article thirteen-A of this chapter, imports or causes any residual petroleum product to be imported into the state, or produces, refines, manufactures or compounds residual petroleum product within the state, or makes a sale or use of residual petroleum product within the state (other than a self-use of residual petroleum product which has been the subject of a retail sale to such person) shall be guilty of a misdemeanor. Provided, however, if the tax liability with respect to such product under such article thirteen-A is equal to or greater than one thousand dollars, then such person shall be guilty of a class E felony. Provided, further, if, within any ninety-day period, residual petroleum product is imported or caused to be imported into this state or produced, refined, manufactured, or compounded within the state or sold or used (other than a self-use of residual petroleum product which has been the subject of a retail sale to such person) by any person while not so registered as a residual petroleum product business and the tax liability under such article thirteen-A with respect to such product so imported, caused to be imported or produced, refined, manufactured, or compounded during such ninety-day period totals one thousand dollars or more, then such person shall be guilty of a class E felony.